Legal representative liability after a proprietor's death is limited to inherited estate, while substantiated B2B credits remain available.
Case-Laws
GST
Post-death GST liability of a legal representative for a discontinued proprietary business is confined to the deceased proprietor's inherited estate and its capacity to meet the charge under Section 93(1)(b). Proceedings cannot validly continue where no notice is issued to the legal heir and no inquiry identifies an inherited estate; the proceedings and appellate order were therefore without jurisdiction and set aside. Input tax credit remained available despite a GSTR-2A mismatch where supplier certificates established tax payment and showed that invoices were incorrectly reported as B2C rather than B2B supplies.
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